Paper invoices can be archived only in electronic form.

Paper invoices can be archived only in electronic form.

Therefore, it should be stated that invoices received by the Company in electronic form only as part of the described archiving procedure will entitle you to reduce the amount of tax due by the amount of input tax shown in them, to the extent that the purchased goods and services will be used for performance of activities subject to VAT, subject to art. 88 of the Act.

Therefore, assuming that the standard conditions for the right to deduct input tax based on art resulting from art. 86 and art. 88 of the Act, the Company will be entitled to deduct input VAT in respect of invoices held by the Company only in electronic form.

As a consequence, the fact that the paper versions of invoices have been destroyed, which will be covered by the described archiving system, will not have a negative impact on the possibility of deducting the VAT tax resulting from them.

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Tax Book of Revenue and Expenditure. The changes came into force … with a retrospective date.

Tax Book of Revenue and Expenditure. The changes came into force … with a retrospective date.

On 14 September, a new ordinance on the conduct of the tax revenue and expense ledger was published in the Journal of Laws. In accordance with the provisions of the Regulation, the new regulations came into force the day after they were announced, ie on 15 September. For entrepreneurs, this date is not of major importance, as the new regulations came into force retroactively. The new regulation already applies to the income obtained from January 1, 2018.

The introduction of the new provisions retroactively was probably possible because the government recognized all changes as changes that improve the situation of entrepreneurs. What are the changes that await us in the area of keeping the book?

Source: pox.pl

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Subsequent tax revolutions kill entrepreneurs

Subsequent tax revolutions kill entrepreneurs

On 1 January entrepreneurs will have to face Exit tax, change in the tax code and lease. The aim of the new tax bills’ amendment is to seal and facilitate, among others tax settlements, however, do they appeal to entrepreneurs?

Exit tax

So called Exit tax will primarily be charged to enterprises that could generate income in Poland, but they move the company headquarters or its part abroad, while changing tax residency. The size of the rate is determined on the basis of income. If the value of the transferred business or its part will be higher than PLN 2 million, the tax will be 19%. from the sum above this threshold.

source: business zone

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Social insurance contributions in 2019. The increase will be greater than announced.

Social insurance contributions in 2019. The increase will be greater than announced.

ZUS premiums for new companies will increase more than announced a few weeks ago. This is the effect of raising the minimum wage to a level higher than originally planned.

Source: pox.pl

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Expenses for dining at a restaurant may be tax deductible.

Expenses for dining at a restaurant may be tax deductible.

nviting a contractor for coffee, a “regular” lunch or dinner to a restaurant is not an extraordinary activity. This is a common practice. A meal eaten in a restaurant is not “impressive” or “exquisite”, because the reason for organizing a meeting in a restaurant is not the desire to impress the contractor with the splendor or pompousness. The reason for this is the creation of a more friendly atmosphere conducive to the successful course of negotiations (which may translate into future financial results achieved by the Company) or – providing the opportunity to take advantage of the meal, especially when the contractor was on a long journey .

In the light of the binding legal status, the position of the Applicant regarding the legal assessment of the future event is correct.

Source: Director of the National Tax Information in an individual interpretation of 28/06/2018 in the case with reference number 0111-KDIB2-1.4010.194.2018.1.AP.

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